AMRIT BOTTLERS PVT. LTD. Vs. CCE

JUDGEMENT

(1.) THIS appeal is directed against the order in appeal dated 31.8.04 which upheld the order vide which the demand of duty was confirmed and penalty was imposed on the appellants, besides an order for recovery of interest.

(2.) THE brief facts that arise for consideration are that the appellant is a manufacturer of aerated water which is covered under MRP. During the visit of the Central Excise officers, they noticed that the appellant had drained out a portion of aerated water due to rejection of the same on the following grounds:

(3.) NONE appeared on behalf of the appellant despite notice nor there is any request for adjournment. Since the matter is on board from 24.7.06, I take up the appeal for disposal in the absence of the appellant.